بررسي و تعيين نرخ هاي بهينه مالياتي متناسب با سطح بهينه تقاضاي كالاي عمومي

One of the basic priorities of government is public satisfaction and increased level of welfare which in turn is naturally depended on government revenue; tax is a source of government revenue through

رضايتمندي و افزايش سطح رفاه مردم يكي از اولويت هاي اساسي دولت است كه اين امر به طور طبيعي به درآمدهاي دولت بستگي دارد؛ ماليات ها يكي از منابع درآمدي دولت مي باشند كه از طريق آن ها امكان عرضه كالاها و خدمات عمومي به وجود مي آيد. در اين راستا پرداخت ماليات كه به وسيله آن بخشي از قدرت خريد و پس انداز جامعه به دولت انتقال مي يابد و از اين طريق انجام فعاليت هايي نظير بهداشت، آموزش، امنيت و ديگر كالاها و خدمات عمومي ميسر مي شود، داراي اهميت اساسي است. هدف از اين بررسي، تعيين نرخ هاي بهينه مالياتي در اقتصاد ايران است؛ در اين راستا، ابتدا از طريق بهينه يابي، تابع مطلوبيت خانوارها با استفاده از الگوريتم ژنتيك، مقادير بهينه تقاضاي كالاي عمومي كه متناسب با پرداختي مردم به عنوان ماليات است به دست مي آيند. سپس، نرخ هاي مالياتي بهينه متناسب با سطح تقاضاي بهينه افراد از كالاي عمومي استخراج مي شوند كه از طريق آن، درآمدهاي بهينه مالياتي قابل حصول توسط دولت طي سال هاي 92-1380 به دست مي آيند؛ نرخ هاي بهينه مالياتي در دو حالت وجود و عدم وجود درآمدهاي نفتي در محدوديت بودجه اي دولت محاسبه شده اند. نتايج حاصل از برآوردهاي انجام شده نشان مي دهند: درآمدهاي مالياتي عملكرد و بهينه دولت در حالت وجود درآمدهاي نفتي با هم تفاوت دارند كه اين تفاوت داراي نوسانات زيادي است. اين در حالي است كه در حالت عدم وجود درآمدهاي نفتي در مدل، تفاوت كمتري بين درآمدهاي مالياتي عملكرد و بهينه دولت وجود دارد. استفاده از حداكثر توان مالياتي كشور و افزايش پايه مالياتي جهت بهبود عملكرد نظام مالياتي كشور موجب مي شود تا با اتكا كمتر به درآمدهاي نفتي، امكان تامين كالاها و خدمات عمومي مورد نظر شهروندان فراهم شود.

One of the basic priorities of government is public satisfaction and increased level of welfare which in turn is naturally depended on government revenue; tax is a source of government revenue through which public products and services are provided. Tax payment has a fundamental importance because a part of purchase power and savings of the society is transferred to the government to provide things such as health, training, security, and other public goods and services. The purpose of the current study is to determine optimized tax rates which can both satisfy people and remove the limitations of governmental budget in Iran economy. To achieve this objective, a public balance pattern has been provided with three sectors including households, agencies, and government-money position in which each sector tries to optimize its objective given its restrictions. In this line, firstly, the utility function of households through optimization using Genetic Algorithm would achieve optimized value of public goods demand applicable to tax payment by people. Then, optimized tax rates applicable to the optimized level of public goods demand are extracted through which achievable optimized tax rates are obtained by the government during 2000 to 2012. The optimized tax rates have been calculated in two contexts of availability and non-availability of oil income in governmental budget limitation. The results of estimations indicated that tax income performance and optimized government in the context of availability of oil income are different and the difference has high variations. Meanwhile in the context of non-availability of oil income in the model, there is a little different between tax income performance and optimized government. The findings revealed that oil income affects government performance in tax collection. By using maximum tax capability of a country and enhancing tax base, tax system performance can be improved and this leads to provide public goods and services for citizens by less dependence on oil income.